【摘要】 税收与循环经济的辩证关系,在于税收利用其特有的调节手段,区别不同情况,对经济行为实施征、免、退(抵)税,把破坏环境、浪费资源问题“外部负效应内部化”,同时也把保护环境、节约资源“外部激励机制内部化”,从而实现资源与环境的良性互动,加快循环经济的发展。更多还原

【Abstract】 The dialectical relations between tax and circulation economy lie in the tax using its special adjus- ting means, "solving the outside negative effect inside" and at the same time "putting outside encouraging system inside" and to quicken the development of circulation economy.更多还原